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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Indonesian Journal of Pharmaceutical Science and Technology BAKI (Berkala Akuntansi dan Keuangan Indonesia) Akuisisi : Jurnal Akuntansi Jurnal Mirai Management International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Lex Librum: Jurnal Ilmu Hukum JURNAL KESEHATAN PERINTIS YUME : Journal of Management Prosiding Semhavok Jurnal Equity MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bina Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Infotech: Journal of Technology Information Jurnal Kewarganegaraan Movere Journal Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Humanities Education and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Kesehatan Farmasi Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Jurnal Ilmiah Farmasi Simplisia Jurnal Manajemen dan Ekonomi Terapan JER Equity SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

Verawaty Verawaty

Universitas Bina Darma

Author-ID : 563205

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinan Tingkat Kemandirian Keuangan Daerah pada kabupaten/Kota di Provinsi Sumatera Selatan Verawaty Verawaty; Septiani Fransisca; Richa Rahmawati
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research was aimed to test the effect of local own source revenue (PAD), general allocation fund, special allocation of fund, revenue-sharing fund, other legitimate income as the determinants to the level of local financial independence in South Sumatra. Data was obtained from the budget realization report from 2013-2014. Determination of samples was 17 local governments in South Sumatra. The data were secondary data obtained from Central Agency on Statistics (BPS). The results showed that PAD had significant positive effect on the level of local financial independence. The general allocation fund, revenue-sharing fund, and other legitimate income had significant negative effect on the level of local financial independence. The special allocation fund got the negative effect but not significant on the level of local financial independence.

Pengaruh Intellectual Capital, Earnings Management, Tax Avoidance Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi Verawaty Verawaty; Citra Indah Merina; Setri Ayu Lastari
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The purpose of this research was to know the influence of Intellectual Capital, Earnings Management, and Tax Avoidance to the company's value with Good Corporate Governance as the moderating variable in the banking company listed on the Indonesia Stock Exchange in 2015. This study used the quantitative approach. The data were obtained from the annual report of the banking company. After going through the stage of purposive sampling, the sample was 38 companies. Technique of data analysis used the classic assumption test and multiple linear analysis. The study results indicated that Intellectual Capital, Earnings Management and Tax Avoidance does not affect company's value. While the Intellectual Capital that was moderated by Good Corporate Governance had significant influence to company's value and Earnings Management that moderated by Good Corporate Governance did not influence company's value.

PENGARUH BPK, KARAKTERISTIK PEMERINTAH DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA Verawaty Verawaty
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

ABSTRACT This research was aimed to obtain empirical evidence about the influence of audit findings, follow-up to the results of recommendations and audit opinions on the level of local government corruption in Indonesia with the size of the government, capital expenditure and human development index as a control variable. The research sample was 30 provincial governments that met the criteria. The analysis technique was quantitative by using multiple linear regression. The results indicated that only follow-up recommendations had an influence on the level of corruption. The implication is that the regional government needs to be aware of violations of the laws and regulations during the process of government administration, especially for actions that can cause state losses.

Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan Verawaty Verawaty; Ade Kemala Jaya; Intan Puspanita; Nurhidayah Nurhidayah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance

Analisis Komparatif Kinerja Pemerintahan Daerah Se-Sumatera Bagian Selatan Berdasarkan Opini Badan Pemeriksa Keuangan Verawaty Verawaty; Muhammad Ibrahim Fikri; Adithya Puspita Sari; Citra Indah Merina
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1048

The performance of the administration of local government describes the work performance that can be achieved during a period. The performance of those that get Unqualified Opinion (UQ) should be better than those with Qualified Opinion (QO). This study was aimed to compare the performance of the regional government in Southern Sumatera which obtained UQ and OQ for the observed period. The object was 60 local governments in Southern Sumatra. Hypothesis testing used the Mann Whitney Test. The test results showed that there were differences in performance between the regional governments that obtained UQ and OQ by using the Pure Participation Rate (PPR) as the indicator. This means those that obtained UQ were more successful in providing services to the community, especially in the field of education. However, there were no differences by using the Gross Regional Domestic Product (GRDP), capital expenditure, Performance Evaluation Local Government Administration (PELGA), and Human Achievement Index (HDI) as the indicators. Research implications for local governments are expected to be able to improve the performance, especially in the field of finance by increasing detection of regional revenue sources and being able to manage them well. Abstrak Kinerja penyelenggaraan pemerintahan daerah merupakan sebuah bentuk gambaran dari prestasi kerja yang dapat dicapai selama periode tertentu. Kinerja penyelenggaraan pemerintahan daerah yang mendapatkan Opini WTP semestinya lebih baik dari yang Non WTP. Penelitian ini bertujuan untuk membandingkan kinerja penyelenggaraan pemerintahan daerah di Sumatera Bagian Selatan yang memperoleh opini WTP dan Non WTP untuk periode 2015-2016. Objek penelitian ini, yaitu 60 pemerintah daerah kabupaten/kota di Sumatera Bagian Selatan. Pengujian hipotesis menggunakan Mann Whitney Test. Hasil pengujian menunjukkan bahwa terdapat perbedaan kinerja penyelenggaraan antara pemerintah daerah yang memperoleh opini WTP dan Non WTP dengan menggunakan Angka Partisipasi Murni (APM). Hal ini berarti, pemerintah daerah yang memperoleh opini WTP lebih berhasil dalam memberikan pelayanan kepada masyarakat khususnya di bidang pendidikan. Namun tidak terdapat perbedaan kinerja penyelenggaraan antara pemerintah daerah yang memperoleh opini WTP dan Non WTP dengan menggunakan Produk Domestik Regional Bruto (PDRB), belanja modal, Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD), dan Indeks Prestasi Manusia (IPM). Implikasi penelitian bagi pemerintah daerah, yaitu diharapkan untuk dapat meningkatkan kinerja pemerintahan daerahnya terutama dalam bidang keuangannya dengan meningkatkan pendeteksian terhadap sumber-sumber pendapatan daerah serta mampu mengelolanya dengan baik. Kata Kunci: opini audit, kinerja penyelenggaraan pemerintahan daerah

ANALISIS PENGENDALIAN INTERN SISTEM PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS LAPORAN ARUS KAS Anggraeni, Neng Hany; Suarsa, Abin; Verawaty, Verawaty

Publisher :

Cash receipts and expenditure controlling are important in a company, because cash it self is the most important assets account, that also has an important position in funding company operations.In analyzing some data, the writer using qualitative method. Using both primary and secondary data. This research collecting data technique using field research with interview, observation, and documentations.The examp results showing that internal cash receipts controlling has been effective enough,contraty with the internal expenditure cash controlling system. In cash disbursment system a writer still found some factors than wasn’t fully work yet. Such as double function beetween receiving, storing, and cash register. There still no function splitting between cash and petty cash. Cash on hand and cash register are both uninsured. Klinik Utama Bandung Eye Center in general already compile cash flow report based on PSAK No. 2, that compile report with indirect method.

LOCAL WISDOM VALUES GOVERNANCE AS NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING INDIGENOUS PEOPLES' SUSTAINABILITY IN KAMPUNG PULO KABUPATEN GARUT Suarsa, Abin; Verawaty, Verawaty; Sugihyanto, Toto

Publisher :

The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability.The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result.The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi Verawaty, Verawaty; Nespy, Reza
Akuisisi: Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1035

This study aims to examine the effect of the audit committee, independentcommissioners, board of directors, managerial ownership and capital structure on firmvalue with profitability as a moderating variable in food and beverage companies listedon the Indonesia Stock Exchange. The research was quantitative. The sample in thisstudy was obtained using the purposive sampling method which resulted in a sample of36 samples from 12 manufacturing companies in the food and beverages sector listedon the Indonesia Stock Exchange during the 2018-2020 period. The analysis techniqueused is multiple linear regression analysis with the Moderated Regression Analysis(MRA) method. The research result concluded that audit committee had an effect onfirm value, while independent commissioners, board director, managerial ownershipand capital structure had no effect on firm value. audit committee, board director andcapital structure have an effect on firm value moderated by profitability, whileindependent commissioners and managerial ownership did not affect firm value eventhough it has been moderated by profitability

Hubungan Pemberian Reward terhadap Perilaku Disiplin Anak Usia Dini Verawaty, Verawaty; Izzati, Izzati
Jurnal Pendidikan Tambusai Vol. 4 No. 2 (2020): August 2020
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v4i2.594

Penelitian ini berawal dari pengamatan awal peneliti yang menemukan masih banyak anak yang mengalami kesulitan dalam menerapkan perilaku disiplin. Hal ini dibuktikan dari banyaknya anak yang belum disiplin meletakan dan menyusun tas dengan rapi, meletakan dan menyusun sepatu dengan rapi, dan beberapa anak yang masih bermain ketika bel berbaris berbunyi. Sehingga diperlukan metode yang dapat meningkatkan perilaku disiplin anak yang salah satunya pemberian reward pada anak. reward sangat penting dalam proses belajar mengajar dan dalam menegakkan disiplin anak, dengan reward anak lebih termotivasi untuk melaksanakan peraturan yang telah dibuat karena anak merasa dihargai perilaku positifnya. Penelitian ini bertujuan untuk mengetahui hubungan reward terhadap perilaku disiplin anak usia dini. Metode penelitian yang digunakan adalah studi literatur. Teknik pengumpulan data dengan menelaah sumber sekunder berupa buku referensi dan jurnal yang relevan dengan masalah penelitian. Setelah mendapatkan data yang diperlukan maka dilanjutkan dengan menganalisis data. Analisis dilakukan dengan menghubungkan antara permasalahan dengan konsep dan teori relevan. Hasil temuan penelitian menunjukkan bahwa pemberian reward berhubungan terhadap perilaku disiplin anak. Hasil penelitian berdasarkan atas temuan keunggulan dari pemberian reward dari sisi: kemudahan pengaplikasian pada anak, reward disesuaikan dengan kebutuhan dan karakteristik perkembangan anak, materi reward, reward yang sederhana serta pemanfaatan stimulasi berbagai aspek yang terintegrasi

Reaksi Pasar Modal Terhadap Perubahan Harga Bahan Bakar Minyak pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Ningsih, Suryana; Verawaty, Verawaty; Baharuddin, Ceskakusumadewi
Jurnal Manajemen dan Ekonomi Terapan Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jmet.v2i1.158

Penelitian ini menggunakan metode analisis statistik parametrik/non parametrik, dengan menggunakan uji asumsi klasik yaitu uji normalitas, dan uji hipotesis yaitu menggunakan uji paried sample t-test jika hasil terdistribusi normal dan menggunakan uji wilcoxon signed rank test jika hasil terdistribusi tidak normal. Populasi dalam penelitian ini adalah harga saham sektor transportasi dan logistik yang terdaftar di bursa efek Indonesia pada tahun 2022 dan sampel penelitian ini adalah harga saham sektor transportasi dan logistik 5 hari sebelum dan 5 hari sesudah perubahan harga bahan bakar minyak pada tanggal 3 september 2022 sebanyak 29 perusahaan. Berdasarkan hasil uji hipotesis pada penelitian ini di peroleh nilai signifikansi abnormal return sebesar 0.374 > 0.05 sehingga tidak terdapat perbedaan yang signifikan abnormal return sebelum dan sesudah pengumuman kenaikan harga bahan bakar minyak pada tanggal 3 september 2022, dan nilai signifikansi trading volume activity sebesar 0.487 > 0.05 sehingga tidak terdapat perbedaan yang signifikan trading volume activity sebelum dan sesudah pengumuman kenaikan harga bahan bakar minyak pada tanggal 3 september 2022, serta nilai signifikansi kapitalisasi pasar yaitu 0.374 > 0.05 sehingga tidak terdapat perbedaan yang signifikan kapitalisasi pasar sebelum dan sesudah pengumuman kenaikan harga bahan bakar minyak pada tanggal 3 september 2022, dalam artian pada penelitian ini pasar modal tidak bereaksi terhadap perubahan harga bahan bakar minyak pada tanggal 3 september 2022.

Co-Authors A. We Tenri Fatimah Singkeruang Abas, Sofyan Abin Suarsa Abjan, Wirawati Ade Kemala Jaya Ade Kemala Jaya Ade Kemala Jaya, Ade Kemala Adithya Puspita Sari Agustin, Utria Leoni Akbar, Hidayani Akmal Abdullah Alsri, Adelita Putri Ambarita, Desi Ratnasari Anantadjaya, Samuel PD Anggraeni, Neng Hany AYU LESTARI Azis, Murwinda Baharuddin, Megawaty Ceskakusumadewi Bayu Hardiono Ceskakusumadewi Ceskakusumadewi, Ceskakusumadewi Citra Indah Merina Daniati Hi Arsyad Dhita Adriani Rangkuti Diawati, Prety Eko Ariawan Elisati, Elisati Erlin Dolphina Francka Sakti Lee Gafar, Masrin Geasela, Yemima Monica H.M, Rahmayati Hendrawan, Henky Hendy Tannady Ibrahim, Ukas Intan Puspanita Irawan, Haris Irene Puspa Dewi, Irene Puspa Irra Kurniawati Irra Kurniawati, Irra Izzati, Izzati Johanes Fernandes Andry Karina Karina Kausar, Al KEZIA, KEZIA Klemens Mere Laksmitawati, Diah Ratih Lasri, Nopa M. Fahrul Husni Makmur, Syarif Manoppo, Fiska Andini Margareta Margareta, Margareta Marlindawati Marlindawati Mattarima Mattarima Megawati Megawati Megawati Megawati Meidiawati, Christine Miftahorrozi, Miftahorrozi Mohammad Sawir Muchsiddin, Murdin Muchsidin, Feronica Fungky Muchsidin, Murdin Muh. Ashary Anshar Muhammad Ibrahim Fikri Muhammad Salindra Muji Guarto Muji Gunarto Mulwaningsari, Etty Nawangwulan, Irma M Nespy, Reza Ningsih, Suryana Nisa, Wa Ode Khairun Noviardy, Andrian Nuraeni Saeni Nurâ€™aini, Andi Nurdiani, Tanti Widia Nurhidayah Nurhidayah Nursifa, Nursifa Nuryana, Arief Puspa Dewi, Irene Puspita Sari Raharti, Rini Rahmawati, Sistya Ramdani, M. Ihsan Restu Pratiwi Richa Rahmawati Ruby Thohary Ruby Thohary Salam, Karta Negara Salim, Reny Santi Agustianti Sari, Ade Risna Selonni, Fita Septiani Fransisca Setri Ayu Lastari Sinabutar, Pola Paulina Siti Salwa Siti Soleha Sugeng, Santoso Sugihyanto, Toto Sugiyanto - Suharto, Imam Suzanna, Siti Terzaghi, Muhammad Titan Thohary, Ruby Tita Mendala, Tita Tuty Taslim Widyanti, Yeni Yolanda Widiati Yolantri, Afriza Yuliastuti, Hilda

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